Healthcare Services - GST Rates SAC CODE 9993

Healthcare services are essential for the well-being of people. In India, healthcare services are subject to Goods and Services Tax (GST) and are categorized under SAC code 9993.

GST Rates for Healthcare Services

The GST rates for healthcare services are divided into three categories: exempt, 5%, and 12%. Below is a detailed description of each category:

Exempt

The following healthcare services are exempt from GST:

Healthcare services by a clinical establishment, an authorized medical practitioner, or paramedics.
Services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
Services provided by way of admission to a hospital or a clinical establishment.

5%

The following healthcare services are subject to GST at 5%:

Services provided by veterinary clinics.
Healthcare services provided under Central Government Health Scheme (CGHS).
Services provided by an entity registered under Section 12AA of the Income-tax Act, 1961, for the purposes of providing healthcare services to employees of the said entity.

12%

The following healthcare services are subject to GST at 12%:

Services provided by clinical establishments other than those specified in (a) above.
Services provided by way of transportation of a patient, other than those specified in (b) above.
Services provided by way of renting or hiring any motor vehicle designed to be used by a patient for transportation.
Services provided by way of any medical examination or treatment in relation to cosmetic or plastic surgery of any person.
Services provided by way of organizing or conducting a health and fitness programme or services of physical well-being such as spa, yoga, massage, sauna, steam bath, and the like.

SAC Code 9993

Healthcare services fall under SAC code 9993, which is defined as "Services provided by hospitals, medical practitioners or paramedics." The SAC code is used for the purpose of classification of services for GST.

Conclusion

Understanding the GST rates and SAC code for healthcare services is crucial for healthcare providers and patients alike. It ensures that the right amount of tax is levied on healthcare services, making it more accessible and affordable for people.